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English to Chinese translations [PRO]
Bus/Financial - Accounting / Hedge Accounting
Region (source): English (United Kingdom) | | English term or phrase: core deposit intangible | 請教各位同仁一個問題：
Unrecognised assets cannot be designated as hedged items. Thus, it is not possible to obtain hedge accounting for an unrecognised intangible asset that is being hedged, for example, a core deposit intangible that is not recognised on the balance sheet.
這裡的 "core deposit intangible" 中文有人譯為 "核心存款無形資產"，但所指確切何物？ |
| | | （被获取）核心存款的无形资产值 or （被获取）核心存款的无形额外价值 | Explanation:
http://www.investordictionary.com/definition/core deposit in...
A premium paid to acquire the core deposits of an institution. The premium is the amount paid in excess of the dollar amount of the deposits, and under accounting rules, the premium is listed on the books as an intangible asset.
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http://www.cshco.com/index.lasso?pgID=138&cID=553
A core deposit intangible represents the capacity of existing deposit accounts to generate future income. Core deposits are specifically identified in Statement 141 as intangible assets that must be recognized as separate from goodwill and must be amortized over their useful life.
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http://www.fmsinc.org/cms/?pid=1490
Establish the core deposit intangible (CDI) value associated with acquired deposits and set an appropriate CDI amortization period.
FMS has formed an alliance with McGuire Performance Solutions (MPS) to offer this unique valuation service. MPS offers a standard solution for establishing core deposit intangible (CDI) values and useful economics lives. Information from the report provides managers with defensible accounting treatments of CDI values and the ability to monitor the un-amortized intangible for impairment.
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| Selected response from:
wherestip
Local time: 16:18
| Grading comment 謝謝兩位！
我想要理解的確實是 "核心存款的无形资产值" 所指何物。
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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1 hr confidence:   peer agreement (net): +2 （被获取）核心存款的无形资产值 or （被获取）核心存款的无形额外价值
Explanation:
http://www.investordictionary.com/definition/core deposit in...
A premium paid to acquire the core deposits of an institution. The premium is the amount paid in excess of the dollar amount of the deposits, and under accounting rules, the premium is listed on the books as an intangible asset.
*******************************************************************
http://www.cshco.com/index.lasso?pgID=138&cID=553
A core deposit intangible represents the capacity of existing deposit accounts to generate future income. Core deposits are specifically identified in Statement 141 as intangible assets that must be recognized as separate from goodwill and must be amortized over their useful life.
*******************************************************************
http://www.fmsinc.org/cms/?pid=1490
Establish the core deposit intangible (CDI) value associated with acquired deposits and set an appropriate CDI amortization period.
FMS has formed an alliance with McGuire Performance Solutions (MPS) to offer this unique valuation service. MPS offers a standard solution for establishing core deposit intangible (CDI) values and useful economics lives. Information from the report provides managers with defensible accounting treatments of CDI values and the ability to monitor the un-amortized intangible for impairment.
| wherestip
Local time: 16:18
Native speaker of:  English, Chinese
PRO pts in category: 4
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| | Grading comment 謝謝兩位！
我想要理解的確實是 "核心存款的无形资产值" 所指何物。 |
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3 hrs confidence: peer agreement (net): +2 核心存款无形资产
Explanation:
根据巴塞尔协议的有关条款，银行核心资本的标准内容除普通股和溢价、未分配利润（留存收益）、合法非积累性永久优先股以及附属机构的少数股东权益外，还可包括一些可确认的无形资产。这些无形资产最常见的有两种，一种是购买抵押服务权（purchased mortgage servicing rights, PMSRs），即银行通过一系列服务如托收分配贷款支付、监督借款人遵守由贷款自身产生或其他借款人授予的贷款条款取得收入，从而为以银行所提供服务的抵押贷款留存本金为基础的预期未来收费创造条件；另一种是购买信用卡关系（purchased credit card relationships, PCCRs），即由银行提供信用卡服务而可能带来的潜在客户群，他们购买信用卡的关系可视为银行获取未来收入的一项承
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